Chapitres (2013), The Routledge Companion to Accounting, Reporting and Regulation, Routledge, pp. 72-92

European Accounting Theory: Evolution and Evaluation

NÄSI S., SACCON C., WŰSTEMANN S., WALTON Peter

This provides a brief introduction to different theories of accounting that have evolved in the European literature since the middle ages, and addresses central issues that remain relevant today.

NÄSI, S., SACCON, C., WŰSTEMANN, S. and WALTON, P. (2013). European Accounting Theory: Evolution and Evaluation. In: The Routledge Companion to Accounting, Reporting and Regulation. 1st ed. Routledge, pp. 72-92.